Merman Tutorial part 2

part 2 and this is the fourth time I've tried to post this within the last five minutes. I'm getting f---ing pissed.

Okay. This one should be good. I just changed the file type. . .

and if anyone is going to vote badly this time I want you to comment why. If It's you nintendork I just blocked you so tell me in person if it's a serious remark.
 
 
Part 1: http://www.fanart-central.net/pic-689234.html
Part 2:
Finished picture: http://www.fanart-central.net/pic-690244.html